Method of assessing to income -tax the profits of Tea Companies. Amendment of Rules 23 and 24 of hte Indian Income tax Rules 1922. Issue of instructions in the Income tax Manual - 1. That tax should not be levied on profits derived from the growing tea seeds in cases where the tea sold to a third party. 2. That the whole cost of the upkeep (c.g.weeding and draining) of extensions of the tea estates which are not in bearing should be allowed -------

Ministry/ Department/ Residency Central Board Of Revenue
Branch Inland Revenue
From Year / Date
(YYYY-MM-DD)
1923
To Year / Date
(YYYY-MM-DD)
1923
Identifier PR_000000648972
File No./Reference No./Sheet No./Folio No. Progs., Nos. 108, 1923(A)
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